Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
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Area Based Exemption - substantial exemption - The procedure requires the manufacturer to submit a statement of duty paid etc. on a monthly basis to the Assistant/Deputy Commissioner, who is required to verify the same and refund the amount. Admittedly the appellant had not done so - Benefit of exemption cannot be extended.
Area Based Exemption - substantial exemption - The procedure requires the manufacturer to submit a statement of duty paid etc. on a monthly basis to the Assistant/Deputy Commissioner, who is required to verify the same and refund the amount. Admittedly the appellant had not done so - Benefit of exemption cannot be extended.
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